下列各项中，符合城镇土地使用税规定的有（）。 -题库考试答案搜索网

下列各项中，符合城镇土地使用税规定的有（）。

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2021-07-17 21:02

A、城镇土地使用税实行按年计算、分期缴纳的征收方式
B、纳税人使用土地不属于同一省的，由纳税人向注册地税务机关缴纳
C、纳税单位无偿使用免税单位的土地，纳税单位应当缴纳城镇土地使用税
D、纳税人实际占用土地但尚未核发土地使用证书，由税务机关核定计税依据

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正确答案

AC

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第九章城镇土地使用税法和耕地占用税法

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